Wheeler, Isaac J.
U.S. Clean Vehicle Credit proposed regulations on the critical minerals and battery component requirements / Isaac J. Wheeler, Samuel E. Saunders and Ellen Y. Kim
Resumen.
On March 31, 2023, the Internal Revenue Service (IRS) released proposed regulations on the federal income tax credit relating to new clean vehicles (the “30D credit”), which took effect on April 17, 2023. The proposed regulations provide much needed guidance on many of the requirements that must be met for the credit, such as the critical minerals and battery component requirements, although certain key points still remain to be resolved, including what “foreign entities of concern” means.
IMPUESTOS
VEHICULOS
AUTOMÓVILES ELÉCTRICOS
INCENTIVOS FISCALES
GASTOS FISCALES
ESTADOS UNIDOS
Saunders, Samuel E.
Kim, Ellen Y.
Journal of Taxation of Investments 0747-9115 v. 40, n. 3, Spring 2023, p. 23-28
U.S. Clean Vehicle Credit proposed regulations on the critical minerals and battery component requirements / Isaac J. Wheeler, Samuel E. Saunders and Ellen Y. Kim
Resumen.
On March 31, 2023, the Internal Revenue Service (IRS) released proposed regulations on the federal income tax credit relating to new clean vehicles (the “30D credit”), which took effect on April 17, 2023. The proposed regulations provide much needed guidance on many of the requirements that must be met for the credit, such as the critical minerals and battery component requirements, although certain key points still remain to be resolved, including what “foreign entities of concern” means.
IMPUESTOS
VEHICULOS
AUTOMÓVILES ELÉCTRICOS
INCENTIVOS FISCALES
GASTOS FISCALES
ESTADOS UNIDOS
Saunders, Samuel E.
Kim, Ellen Y.
Journal of Taxation of Investments 0747-9115 v. 40, n. 3, Spring 2023, p. 23-28